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Keywords: Environmental disclosure
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Journal Articles
Sarah Khamis, Yara Ibrahim, Ismail Gomaa, Toshitsugu Otake, Hosam Moubarak, Hebatallah Abd El Salam Badawy
Journal of Financial Reporting and Accounting 1–30.
Published: 15 July 2026
...Sarah Khamis; Yara Ibrahim; Ismail Gomaa; Toshitsugu Otake; Hosam Moubarak; Hebatallah Abd El Salam Badawy Purpose This study aims to examine whether greenwashing, defined as the discrepancy between environmental disclosure and substantive environmental performance, creates shareholder value...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (6): 2345–2368.
Published: 11 August 2023
...Salvatore Polizzi; Enzo Scannella Purpose This paper aims to assess the impact of regulatory changes on corporate environmental disclosure practices in Europe. More specifically, the authors perform a difference-in-differences analysis to study the impact of the Paris agreement (United Nations...
Journal Articles
Journal of Financial Reporting and Accounting (2018) 16 (1): 217–244.
Published: 12 March 2018
...Habiba Al-Shaer Purpose Using a sample of UK FTSE 350 companies continuously listed in the period 2007-2011, this paper aims to investigate the impact of the quality and quantity of corporate environmental disclosure on analysts’ recommendations. Design/methodology/approach The study adopted...
